The owner and operator of each hotel, persons or entities which receive consideration for the rental of a hotel room and the person to whom the license to operate said hotel shall have been issued by the city, shall bear jointly and severally, the duty to collect the tax from each user, lessee or tenant of rooms in such hotel. Every person required to collect the tax imposed by this subchapter shall secure said tax from the user, lessee or tenant of a room or rooms at the time that such person collects the price, charge or rent to which it applies.
(Ord. 82-27, passed 1-25-83; Am. Ord. 05-48, passed 4-11-06; Am. Ord. 11-36, passed 12-13-11) Penalty, see § 35.999